Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers

Sergio Augusto Para Bittencourt Neto; Simone Borges Simao Monteiro; Joao Carlos Felix Souza; Ricardo Matos Chaim

doi:doi:10.11648/j.mcs.20180302.12

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Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers

Sergio Augusto Para Bittencourt Neto, Simone Borges Simao Monteiro, Joao Carlos Felix Souza, Ricardo Matos Chaim

Published in Mathematics and Computer Science (Volume 3, Issue 2)

Received: 18 April 2018 Accepted: 3 May 2018 Published: 1 June 2018

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Abstract

This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.

Published in	Mathematics and Computer Science (Volume 3, Issue 2)
DOI	10.11648/j.mcs.20180302.12
Page(s)	54-66
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2018. Published by Science Publishing Group

Keywords

DEA, Taxpayer’s Efficiency, ICMS, Fiscal Audit

References

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APA Style

Sergio Augusto Para Bittencourt Neto, Simone Borges Simao Monteiro, Joao Carlos Felix Souza, Ricardo Matos Chaim. (2018). Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Mathematics and Computer Science, 3(2), 54-66. https://doi.org/10.11648/j.mcs.20180302.12

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ACS Style

Sergio Augusto Para Bittencourt Neto; Simone Borges Simao Monteiro; Joao Carlos Felix Souza; Ricardo Matos Chaim. Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Math. Comput. Sci. 2018, 3(2), 54-66. doi: 10.11648/j.mcs.20180302.12

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AMA Style

Sergio Augusto Para Bittencourt Neto, Simone Borges Simao Monteiro, Joao Carlos Felix Souza, Ricardo Matos Chaim. Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Math Comput Sci. 2018;3(2):54-66. doi: 10.11648/j.mcs.20180302.12

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@article{10.11648/j.mcs.20180302.12,
  author = {Sergio Augusto Para Bittencourt Neto and Simone Borges Simao Monteiro and Joao Carlos Felix Souza and Ricardo Matos Chaim},
  title = {Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers},
  journal = {Mathematics and Computer Science},
  volume = {3},
  number = {2},
  pages = {54-66},
  doi = {10.11648/j.mcs.20180302.12},
  url = {https://doi.org/10.11648/j.mcs.20180302.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.mcs.20180302.12},
  abstract = {This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.},
 year = {2018}
}

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TY  - JOUR
T1  - Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers
AU  - Sergio Augusto Para Bittencourt Neto
AU  - Simone Borges Simao Monteiro
AU  - Joao Carlos Felix Souza
AU  - Ricardo Matos Chaim
Y1  - 2018/06/01
PY  - 2018
N1  - https://doi.org/10.11648/j.mcs.20180302.12
DO  - 10.11648/j.mcs.20180302.12
T2  - Mathematics and Computer Science
JF  - Mathematics and Computer Science
JO  - Mathematics and Computer Science
SP  - 54
EP  - 66
PB  - Science Publishing Group
SN  - 2575-6028
UR  - https://doi.org/10.11648/j.mcs.20180302.12
AB  - This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.
VL  - 3
IS  - 2
ER  -

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Author Information

Sergio Augusto Para Bittencourt Neto

Federal District's Revenue Department, Brasilia, Brazil
Simone Borges Simao Monteiro

Department of Production Engineering, University of Brasilia, Brasilia, Brazil
Joao Carlos Felix Souza

Department of Production Engineering, University of Brasilia, Brasilia, Brazil
Ricardo Matos Chaim

Department of Production Engineering, University of Brasilia, Brasilia, Brazil

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APA Style

Sergio Augusto Para Bittencourt Neto, Simone Borges Simao Monteiro, Joao Carlos Felix Souza, Ricardo Matos Chaim. (2018). Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Mathematics and Computer Science, 3(2), 54-66. https://doi.org/10.11648/j.mcs.20180302.12

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ACS Style

Sergio Augusto Para Bittencourt Neto; Simone Borges Simao Monteiro; Joao Carlos Felix Souza; Ricardo Matos Chaim. Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Math. Comput. Sci. 2018, 3(2), 54-66. doi: 10.11648/j.mcs.20180302.12

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AMA Style

Sergio Augusto Para Bittencourt Neto, Simone Borges Simao Monteiro, Joao Carlos Felix Souza, Ricardo Matos Chaim. Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers. Math Comput Sci. 2018;3(2):54-66. doi: 10.11648/j.mcs.20180302.12

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@article{10.11648/j.mcs.20180302.12,
  author = {Sergio Augusto Para Bittencourt Neto and Simone Borges Simao Monteiro and Joao Carlos Felix Souza and Ricardo Matos Chaim},
  title = {Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers},
  journal = {Mathematics and Computer Science},
  volume = {3},
  number = {2},
  pages = {54-66},
  doi = {10.11648/j.mcs.20180302.12},
  url = {https://doi.org/10.11648/j.mcs.20180302.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.mcs.20180302.12},
  abstract = {This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.},
 year = {2018}
}

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TY  - JOUR
T1  - Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers
AU  - Sergio Augusto Para Bittencourt Neto
AU  - Simone Borges Simao Monteiro
AU  - Joao Carlos Felix Souza
AU  - Ricardo Matos Chaim
Y1  - 2018/06/01
PY  - 2018
N1  - https://doi.org/10.11648/j.mcs.20180302.12
DO  - 10.11648/j.mcs.20180302.12
T2  - Mathematics and Computer Science
JF  - Mathematics and Computer Science
JO  - Mathematics and Computer Science
SP  - 54
EP  - 66
PB  - Science Publishing Group
SN  - 2575-6028
UR  - https://doi.org/10.11648/j.mcs.20180302.12
AB  - This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.
VL  - 3
IS  - 2
ER  -

Copy | Download